GRI 305: EMISSIONS
2016
GRI
305
Contents
Introduction
3
GRI 305: Emissions
5
1. Management approach disclosures
2. Topic-specific disclosures
Disclosure 305-1 Direct (Scope 1) GHG emissions
Disclosure 305-2 Energy indirect (Scope 2) GHG emissions
Disclosure 305-3 Other indirect (Scope 3) GHG emissions
Disclosure 305-4 GHG emissions intensity Disclosure 305-5 Reduction of GHG emissions
Disclosure 305-6 Emissions of ozone-depleting substances (ODS)
Disclosure 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other
significant air emissions
5
7
7
9
11
13
14
15
References 18
About this Standard
Responsibility
This Standard is issued by the Global Sustainability Standards Board (GSSB).
Any feedback on the GRI Standards can be submitted to
[email protected] for the consideration of the GSSB.
Scope
GRI 305: Emissions sets out reporting requirements on the topic of emissions.
This Standard can be used by an organization of any size, type, sector or geographic
location that wants to report on its impacts related to this topic.
Normative
references
This Standard is to be used together with the most recent versions of the following
documents.
GRI 101: Foundation
GRI 103: Management Approach
GRI Standards Glossary
In the text of this Standard, terms defined in the Glossary are underlined.
Effective date
This Standard is effective for reports or other materials published on or after
1 July 2018. Earlier adoption is encouraged.
Note: This document includes hyperlinks to other Standards. In most browsers, using ‘ctrl’ + click will
open external links in a new browser window. After clicking on a link, use ‘alt’ + left arrow to return to
the previous view.
2
GRI 305: Emissions 2016
17
Introduction
A. Overview
This Standard is part of the set of GRI Sustainability
Reporting Standards (GRI Standards). These Standards
are designed to be used by organizations to report
about their impacts on the economy, the environment,
and society.
The GRI Standards are structured as a set of
interrelated, modular standards. The full set can be
downloaded at www.globalreporting.org/standards/.
There are three universal Standards that apply to every
organization preparing a sustainability report:
GRI 101: Foundation
GRI 102: General Disclosures
GRI 103: Management Approach
Figure 1
Overview of the set of GRI Standards
Starting point
for using the
GRI Standards
Foundation
GRI
101
Universal
Standards
General
Disclosures
Management
Approach
GRI
GRI
103
To report contextual
information about
an organization
Topicspecific
Standards
To report the
management approach
for each material topic
Economic
Environmental
Social
GRI
GRI
GRI
200
Each topic Standard includes disclosures specific to
that topic, and is designed to be used together with
GRI 103: Management Approach, which is used to
report the management approach for the topic.
GRI 305: Emissions is a topic-specific GRI
Standard in the 300 series (Environmental
topics).
B. Using the GRI Standards and making claims
GRI 101: Foundation is the starting point for using
the GRI Standards. It has essential information
on how to use and reference the Standards.
102
An organization then selects from the set of topicspecific GRI Standards for reporting on its material
topics. These Standards are organized into three series:
200 (Economic topics), 300 (Environmental topics) and
400 (Social topics).
300
400
There are two basic approaches for using the GRI
Standards. For each way of using the Standards there
is a corresponding claim, or statement of use, which
an organization is required to include in any published
materials.
1. T
he GRI Standards can be used as a set to prepare
a sustainability report that is in accordance with
the Standards. There are two options for preparing
a report in accordance (Core or Comprehensive),
depending on the extent of disclosures included in
the report.
An organization preparing a report in accordance
with the GRI Standards uses this Standard,
GRI 305: Emissions, if this is one of its material topics.
2. S elected GRI Standards, or parts of their content,
can also be used to report specific information,
without preparing a report in accordance with
the Standards. Any published materials that use
the GRI Standards in this way are to include a
‘GRI-referenced’ claim.
See Section 3 of GRI 101: Foundation for more
information on how to use the GRI Standards,
and the specific claims that organizations are
required to include in any published materials.
Select from these to report specific disclosures
for each material topic
GRI 305: Emissions 2016
3
C. Requirements, recommendations and guidance
The GRI Standards include:
Requirements. These are mandatory instructions.
In the text, requirements are presented in bold font
and indicated with the word ‘shall’. Requirements are
to be read in the context of recommendations and
guidance; however, an organization is not required to
comply with recommendations or guidance in order
to claim that a report has been prepared in accordance
with the Standards.
Recommendations. These are cases where a particular
course of action is encouraged, but not required. In the
text, the word ‘should’ indicates a recommendation.
Guidance. These sections include background
information, explanations and examples to help
organizations better understand the requirements.
An organization is required to comply with all applicable
requirements in order to claim that its report has been
prepared in accordance with the GRI Standards. See
GRI 101: Foundation for more information.
D. Background context
As a result, different national and international
regulations and incentive systems, such as emissions
trading, aim to control the volume and reward the
reduction of GHG emissions.
The reporting requirements for GHG emissions in this
Standard are based on the requirements of the ‘GHG
Protocol Corporate Accounting and Reporting Standard’
(‘GHG Protocol Corporate Standard’) and the ‘GHG
Protocol Corporate Value Chain (Scope 3) Accounting
and Reporting Standard’ (‘GHG Protocol Corporate
Value Chain Standard’). These two standards are part of
the GHG Protocol developed by the World Resources
Institute (WRI) and the World Business Council on
Sustainable Development (WBCSD).
The GHG Protocol has established a classification of
GHG emissions called ‘Scope’: Scope 1, Scope 2 and
Scope 3. The GHG emissions standard published by the
International Organization for Standardization (ISO),
‘ISO 14064’, represents these classifications of Scope
with the following terms:
•
Direct GHG emissions = Scope I
•
Energy indirect GHG emissions = Scope 2
•
Other indirect GHG emissions = Scope 3
In this Standard, these terms are combined in the
following way, as defined in the GRI Standards Glossary:
In the context of the GRI Standards, the environmental
•
dimension of sustainability concerns an organization’s
impacts on living and non-living natural systems, including •
land, air, water and ecosystems.
•
GRI 305 addresses emissions into air, which are
the discharge of substances from a source into the
atmosphere. Types of emissions include: greenhouse gas
(GHG), ozone-depleting substances (ODS), and nitrogen
oxides (NOX) and sulfur oxides (SOX), among other
significant air emissions.
GHG emissions
GHG emissions are a major contributor to climate
change and are governed by the United Nations (UN)
‘Framework Convention on Climate Change’ and the
subsequent UN ‘Kyoto Protocol’.
This Standard covers the following GHGs:
•
Carbon dioxide (CO2)
•
Methane (CH4)
•
Nitrous oxide (N2O)
•
Hydrofluorocarbons (HFCs)
•
Perfluorocarbons (PFCs)
•
Sulphur hexafluoride (SF6)
•
Nitrogen trifluoride (NF3)
Some GHGs, including methane, are also air pollutants
that have significant adverse impacts on ecosystems,
air quality, agriculture, and human and animal health.
4
GRI 305: Emissions 2016
Direct (Scope 1) GHG emissions
Energy indirect (Scope 2) GHG emissions
Other indirect (Scope 3) GHG emissions
Ozone-depleting substances (ODS)
The ozone layer filters out most of the sun’s biologically
harmful ultraviolet (UV-B) radiation. Observed and
projected ozone depletion due to ODS generates
worldwide concern. The UN Environment Programme
(UNEP) ‘Montreal Protocol on Substances that Deplete
the Ozone Layer’ (‘Montreal Protocol’) regulates the
phase-out of ODS internationally.
Nitrogen oxides (NOX), sulfur oxides (SOX), and other
significant air emissions
Pollutants such as NOX and SOX have adverse effects
on climate, ecosystems, air quality, habitats, agriculture,
and human and animal health. Deterioration of air
quality, acidification, forest degradation and public health
concerns have led to local and international regulations
to control emissions of these pollutants.
Reductions in the emission of regulated pollutants lead
to improved health conditions for workers and local
communities and can enhance relations with affected
stakeholders. In regions with emission caps, the volume
of emissions also has direct cost implications.
Other significant air emissions include, for example,
persistent organic pollutants or particulate matter,
as well as air emissions that are regulated under
international conventions and/or national laws or
regulations, including those listed on an organization’s
environmental permits.
GRI 305:
Emissions
This Standard includes disclosures on the management approach and topic-specific
disclosures. These are set out in the Standard as follows:
•Management approach disclosures (this section references GRI 103)
• Disclosure 305-1 Direct (Scope 1) GHG emissions
•Disclosure 305-2 E
nergy indirect (Scope 2) GHG emissions
• Disclosure 305-3 Other indirect (Scope 3) GHG emissions
• Disclosure 305-4 GHG emissions intensity
•Disclosure 305-5 Reduction of GHG emissions
• Disclosure 305-6 Emissions of ozone-depleting substances (ODS)
• Disclosure 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other
significant air emissions
1. Management approach disclosures
Management approach disclosures are a narrative explanation of how an organization manages a material topic,
the associated impacts, and stakeholders’ reasonable expectations and interests. Any organization that claims its
report has been prepared in accordance with the GRI Standards is required to report on its management approach
for every material topic, as well as reporting topic-specific disclosures for those topics.
Therefore, this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order
to provide full disclosure of the organization’s impacts. GRI 103 specifies how to report on the management approach
and what information to provide.
Reporting requirements
1.1 The reporting organization shall report its management approach for emissions using
GRI 103: Management Approach.
1.2When reporting on GHG emissions targets, the reporting organization shall explain whether
offsets were used to meet the targets, including the type, amount, criteria or scheme of which
the offsets are part.
GRI 305: Emissions 2016
5
Management approach disclosures
Continued
Guidance
When reporting its management approach for
emissions, the reporting organization can also:
6
•
explain whether it is subject to any country,
regional, or industry-level emissions regulations and
policies; and provide examples of these regulations
and policies;
•
disclose expenditures on treatment of emissions
(such as expenditures for filters, agents) and for the
purchase and use of emissions certificates.
GRI 305: Emissions 2016
2. Topic-specific disclosures
Disclosure 305-1
Direct (Scope 1) GHG emissions
Reporting requirements
The reporting organization shall report the following information:
a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Base year for the calculation, if applicable, including:
Disclosure
305-1
i. the rationale for choosing it;
ii. emissions in the base year;
iii.the context for any significant changes in emissions that triggered recalculations of base
year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used,
or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control,
or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
2.1 When compiling the information specified in Disclosure 305-1, the reporting organization shall:
2.1.1 exclude any GHG trades from the calculation of gross direct (Scope 1) GHG emissions;
2.1.2 report biogenic emissions of CO2 from the combustion or biodegradation of biomass
separately from the gross direct (Scope 1) GHG emissions. Exclude biogenic emissions
of other types of GHG (such as CH4 and N2O), and biogenic emissions of CO2 that occur
in the life cycle of biomass other than from combustion or biodegradation (such as GHG
emissions from processing or transporting biomass).
Reporting recommendations
2.2 When compiling the information specified in Disclosure 305-1, the reporting organization should:
2.2.1 apply emission factors and GWP rates consistently for the data disclosed;
2.2.2 use the GWP rates from the IPCC assessment reports based on a 100-year timeframe;
2.2.3 select a consistent approach for consolidating direct (Scope 1) and energy indirect (Scope 2)
GHG emissions; choosing from the equity share, financial control, or operational control methods
outlined in the ‘GHG Protocol Corporate Standard’;
2.2.4
if subject to different standards and methodologies, describe the approach to selecting them;
GRI 305: Emissions 2016
7
Disclosure 305-1
Continued
2.2.5where it aids transparency or comparability over time, provide a breakdown of the direct (Scope 1)
GHG emissions by:
2.2.5.1
business unit or facility;
2.2.5.2country;
2.2.5.3
type of source (stationary combustion, process, fugitive);
2.2.5.4
type of activity.
Guidance
Guidance for Disclosure 305-1
Direct (Scope 1) GHG emissions include, but are
not limited to, the CO2 emissions from the fuel
consumption as reported in Disclosure 302-1 of
GRI 302: Energy.
Direct (Scope 1) GHG emissions can come from
the following sources owned or controlled by an
organization:
•
•
Generation of electricity, heating, cooling and
steam: these emissions result from combustion
of fuels in stationary sources, such as boilers,
furnaces, and turbines – and from other
combustion processes such as flaring;
Physical or chemical processing: most of these
emissions result from the manufacturing or
processing of chemicals and materials, such as
cement, steel, aluminum, ammonia, and waste
processing;
•
Transportation of materials, products, waste,
workers, and passengers: these emissions result
from the combustion of fuels in mobile combustion
sources owned or controlled by the organization,
such as trucks, trains, ships, airplanes, buses,
and cars;
•
Fugitive emissions: these are emissions that are not
physically controlled but result from intentional or
unintentional releases of GHGs. These can include
equipment leaks from joints, seals, packing, and
gaskets; methane emissions (e.g., from coal mines)
and venting; HFC emissions from refrigeration and
air conditioning equipment; and methane leakages
(e.g., from gas transport).
Methodologies used to calculate the direct (Scope I)
GHG emissions can include:
8
•
direct measurement of energy source consumed
(coal, gas) or losses (refills) of cooling systems and
conversion to GHG (CO2 equivalents);
•
mass balance calculations;
•
calculations based on site-specific data, such as for
fuel composition analysis;
GRI 305: Emissions 2016
•
calculations based on published criteria, such as
emission factors and GWP rates;
•
direct measurements of GHG emissions, such as
continuous online analyzers;
•
estimations.
If estimations are used due to a lack of default figures,
the reporting organization can indicate the basis and
assumptions on which figures were estimated.
For recalculations of prior year emissions, the
organization can follow the approach in the ‘GHG
Protocol Corporate Standard’.
The chosen emission factors can originate from
mandatory reporting requirements, voluntary reporting
frameworks, or industry groups.
Estimates of GWP rates change over time as scientific
research develops. GWP rates from the Second
Assessment Report of the Intergovernmental Panel
on Climate Change (IPCC) are used as the basis for
international negotiations under the ‘Kyoto Protocol’.
Thus, such rates can be used for disclosing GHG
emissions where it does not conflict with national or
regional reporting requirements. The organization can
also use the latest GWP rates from the most recent
IPCC assessment report.
The organization can combine Disclosure 305-1 with
Disclosures 305-2 (energy indirect/Scope 2 GHG
emissions) and 305-3 (other indirect/Scope 3 GHG
emissions) to disclose total GHG emissions.
Further details and guidance are available in the ‘GHG
Protocol Corporate Standard’. See also references 1, 2,
12, 13, 14 and 19 in the References section.
Disclosure 305-2
Energy indirect (Scope 2) GHG emissions
Reporting requirements
The reporting organization shall report the following information:
a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of
CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3,
or all.
d. Base year for the calculation, if applicable, including:
Disclosure
305-2
i. the rationale for choosing it;
ii. emissions in the base year;
iii.the context for any significant changes in emissions that triggered recalculations of base
year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used,
or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control,
or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
2.3 When compiling the information specified in Disclosure 305-2, the reporting organization shall:
2.3.1 exclude any GHG trades from the calculation of gross energy indirect (Scope 2)
GHG emissions;
2.3.2 exclude other indirect (Scope 3) GHG emissions that are disclosed as specified in
Disclosure 305-3;
2.3.3 account and report energy indirect (Scope 2) GHG emissions based on the locationbased method, if it has operations in markets without product or supplier-specific data;
2.3.4 account and report energy indirect (Scope 2) GHG emissions based on both the
location-based and market-based methods, if it has any operations in markets providing
product or supplier-specific data in the form of contractual instruments.
Reporting recommendations
2.4 When compiling the information specified in Disclosure 305-2, the reporting organization should:
2.4.1
apply emission factors and GWP rates consistently for the data disclosed;
2.4.2
use the GWP rates from the IPCC assessment reports based on a 100-year timeframe;
2.4.3select a consistent approach for consolidating direct (Scope 1) and energy indirect (Scope 2)
GHG emissions, choosing from the equity share, financial control, or operational control methods
outlined in the ‘GHG Protocol Corporate Standard’;
2.4.4
2.4.5where it aids transparency or comparability over time, provide a breakdown of the energy indirect
(Scope 2) GHG emissions by:
if subject to different standards and methodologies, describe the approach to selecting them;
2.4.5.1
business unit or facility;
2.4.5.2country;
2.4.5.3
type of source (electricity, heating, cooling, and steam);
2.4.5.4
type of activity.
GRI 305: Emissions 2016
9
Disclosure 305-2
Continued
Guidance
Guidance for Disclosure 305-2
Energy indirect (Scope 2) GHG emissions include,
but are not limited to, the CO2 emissions from the
generation of purchased or acquired electricity, heating,
cooling, and steam consumed by an organization –
disclosed as specified in Disclosure 302-1 of GRI 302:
Energy. For many organizations, the energy indirect
(Scope 2) GHG emissions that result from the
generation of purchased electricity can be much greater
than their direct (Scope 1) GHG emissions.
The ‘GHG Protocol Scope 2 Guidance’ requires
organizations to provide two distinct Scope 2 values: a
location-based and a market-based value. A locationbased method reflects the average GHG emissions
intensity of grids on which energy consumption
occurs, using mostly grid-average emission factor
data. A market-based method reflects emissions from
electricity that an organization has purposefully chosen
(or its lack of choice). It derives emission factors from
contractual instruments, which include any type of
contract between two parties for the sale and purchase
of energy bundled with attributes about the energy
generation, or for unbundled attribute claims.
The market-based method calculation also includes
the use of a residual mix, if the organization does not
have specified emissions-intensity from its contractual
instruments. This helps prevent double counting
between consumers’ market-based method figures. If a
residual mix is unavailable, the organization can disclose
this and use grid-average emission factors as a proxy
(which can mean that the location-based and marketbased are the same number until information on the
residual mix is available).
The reporting organization can apply the Quality
Criteria in the ‘GHG Protocol Scope 2 Guidance’ so
that contractual instruments convey GHG emission rate
claims and to prevent double counting. See reference 18
in the References section.
For recalculations of prior year emissions, the
organization can follow the approach in the ‘GHG
Protocol Corporate Standard’.
The chosen emission factors can originate from
mandatory reporting requirements, voluntary reporting
frameworks, or industry groups.
10
GRI 305: Emissions 2016
Estimates of GWP rates change over time as scientific
research develops. GWP rates from the Second
Assessment Report of the IPCC are used as the basis for
international negotiations under the ‘Kyoto Protocol’.
Thus, such rates can be used for disclosing GHG
emissions where it does not conflict with national or
regional reporting requirements. The organization can
also use the latest GWP rates from the most recent
IPCC assessment report.
The organization can combine Disclosure 305-2 with
Disclosures 305-1 (direct/Scope 1 GHG emissions)
and 305-3 (other indirect/Scope 3 GHG emissions) to
disclose total GHG emissions.
Further details and guidance are available in the ‘GHG
Protocol Corporate Standard’. Details on the locationbased and market-based methods are available in the
‘GHG Protocol Scope 2 Guidance’. See also references
1, 2, 12, 13, 14 and 18 in the References section.
Disclosure 305-3
Other indirect (Scope 3) GHG emissions
Reporting requirements
The reporting organization shall report the following information:
a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3,
or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
Disclosure
e. Base year for the calculation, if applicable, including:
305-3
i. the rationale for choosing it;
ii. emissions in the base year;
iii.the context for any significant changes in emissions that triggered recalculations of base
year emissions.
f. Source of the emission factors and the global warming potential (GWP) rates used,
or a reference to the GWP source.
g. Standards, methodologies, assumptions, and/or calculation tools used.
2.5 When compiling the information specified in Disclosure 305-3, the reporting organization shall:
2.5.1 exclude any GHG trades from the calculation of gross other indirect (Scope 3) GHG
emissions;
2.5.2 exclude energy indirect (Scope 2) GHG emissions from this disclosure. Energy indirect
(Scope 2) GHG emissions are disclosed as specified in Disclosure 305-2;
2.5.3 report biogenic emissions of CO2 from the combustion or biodegradation of biomass that
occur in its value chain separately from the gross other indirect (Scope 3) GHG emissions.
Exclude biogenic emissions of other types of GHG (such as CH4 and N2O), and biogenic
emissions of CO2 that occur in the life cycle of biomass other than from combustion or
biodegradation (such as GHG emissions from processing or transporting biomass).
Reporting recommendations
2.6 When compiling the information specified in Disclosure 305-3, the reporting organization should:
2.6.1
apply emission factors and GWP rates consistently for the data disclosed;
2.6.2
use the GWP rates from the IPCC assessment reports based on a 100-year timeframe;
2.6.3
if subject to different standards and methodologies, describe the approach to selecting them;
2.6.4list other indirect (Scope 3) GHG emissions, with a breakdown by upstream and downstream
categories and activities;
2.6.5where it aids transparency or comparability over time, provide a breakdown of the other indirect
(Scope 3) GHG emissions by:
2.6.5.1
business unit or facility;
2.6.5.2country;
2.6.5.3
type of source;
2.6.5.4
type of activity.
GRI 305: Emissions 2016
11
Disclosure 305-3
Continued
Guidance
Guidance for Disclosure 305-3
Upstream categories
Other indirect (Scope 3) GHG emissions are a
consequence of an organization’s activities, but
occur from sources not owned or controlled by
the organization. Other indirect (Scope 3) GHG
emissions include both upstream and downstream
emissions. Some examples of Scope 3 activities
include extracting and producing purchased materials;
transporting purchased fuels in vehicles not owned
or controlled by the organization; and the end use
of products and services.
1. Purchased goods and services
Other indirect emissions can also come from the
decomposing of the organization’s waste. Processrelated emissions during the manufacture of purchased
goods and fugitive emissions in facilities not owned by
the organization can also produce indirect emissions.
8. Upstream leased assets
For some organizations, GHG emissions that result
from energy consumption outside of the organization
can be much greater than their direct (Scope 1) or
energy indirect (Scope 2) GHG emissions.
10. Processing of sold products
The reporting organization can identify other indirect
(Scope 3) GHG emissions by assessing which of its
activities’ emissions:
2. Capital goods
3. Fuel- and energy-related activities (not included
in Scope 1 or Scope 2)
4. Upstream transportation and distribution
5. Waste generated in operations
6. Business travel
7. Employee commuting
Other upstream
Downstream categories
9. Downstream transportation and distribution
11. Use of sold products
12. End-of-life treatment of sold products
13. Downstream leased assets
14. Franchises
15. Investments
•
contribute significantly to the organization’s total
anticipated other indirect (Scope 3) GHG emissions;
•
offer potential for reductions the organization can
undertake or influence;
For each of these categories and activities, the
organization can provide a figure in CO2 equivalent
or explain why certain data are not included.
•
contribute to climate change-related risks, such
as financial, regulatory, supply chain, product and
customer, litigation, and reputational risks;
•
are deemed material by stakeholders, such as
customers, suppliers, investors, or civil society;
For recalculations of prior year emissions, the
organization can follow the approach in the
‘GHG Protocol Corporate Value Chain Standard’.
•
result from outsourced activities previously
performed in-house, or that are typically performed
in-house by other organizations in the same sector;
•
have been identified as significant for the
organization’s sector;
•
meet any additional criteria for determining
relevance, developed by the organization or
by organizations in its sector.
The organization can use the following upstream
and downstream categories and activities from the
‘GHG Protocol Corporate Value Chain Standard’
(see reference 15 in the References section):
Other downstream
The chosen emission factors can originate from
mandatory reporting requirements, voluntary
reporting frameworks, or industry groups.
Estimates of GWP rates change over time as
scientific research develops. GWP rates from the
Second Assessment Report of the IPCC are used as
the basis for international negotiations under the
‘Kyoto Protocol’. Thus, such rates can be used for
disclosing GHG emissions where it does not conflict
with national or regional reporting requirements.
The organization can also use the latest GWP rates
from the most recent IPCC assessment report.
The organization can combine Disclosure 305-3 with
Disclosures 305-1 (direct/Scope 1 GHG emissions)
and 305-2 (energy indirect/Scope 2 GHG emissions)
to disclose total GHG emissions.
See references 1, 2, 12, 13, 15, 17 and 19 in the
References section.
12
GRI 305: Emissions 2016
Disclosure 305-4
GHG emissions intensity
Reporting requirements
The reporting organization shall report the following information:
a. GHG emissions intensity ratio for the organization.
Disclosure
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
305-4
c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect
(Scope 2), and/or other indirect (Scope 3).
d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
2.7 When compiling the information specified in Disclosure 305-4, the reporting organization shall:
2.7.1 calculate the ratio by dividing the absolute GHG emissions (the numerator) by the
organization-specific metric (the denominator);
2.7.2 if reporting an intensity ratio for other indirect (Scope 3) GHG emissions, report this
intensity ratio separately from the intensity ratios for direct (Scope 1) and energy indirect
(Scope 2) emissions.
Reporting recommendations
2.8 When compiling the information specified in Disclosure 305-4, the reporting organization should, where it
aids transparency or comparability over time, provide a breakdown of the GHG emissions intensity ratio by:
2.8.1
business unit or facility;
2.8.2country;
2.8.3
type of source;
2.8.4
type of activity.
Guidance
Guidance for Disclosure 305-4
Intensity ratios can be provided for, among others:
•
products (such as metric tons of CO2 emissions
per unit produced);
•
services (such as metric tons of CO2 emissions
per function or per service);
•
sales (such as metric tons of CO2 emissions
per sales).
Organization-specific metrics (denominators) can
include:
•
units of product;
•
production volume (such as metric tons, liters,
or MWh);
•
size (such as m2 floor space);
•
number of full-time employees;
•
monetary units (such as revenue or sales).
The reporting organization can report an intensity
ratio for direct (Scope 1) and energy indirect (Scope 2)
GHG emissions combined, using the figures reported
in Disclosures 305-1 and 305-2.
Background
Intensity ratios define GHG emissions in the context
of an organization-specific metric. Many organizations
track environmental performance with intensity ratios,
which are often called normalized environmental
impact data.
GHG emissions intensity expresses the amount of
GHG emissions per unit of activity, output, or any
other organization-specific metric. In combination
with an organization’s absolute GHG emissions,
reported in Disclosures 305-1, 305-2, and 305-3,
GHG emissions intensity helps to contextualize the
organization’s efficiency, including in relation to other
organizations.
See references 13, 14, and 19 in the References section.
GRI 305: Emissions 2016
13
Disclosure 305-5
Reduction of GHG emissions
Reporting requirements
The reporting organization shall report the following information:
a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2
equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
Disclosure
305-5
c. Base year or baseline, including the rationale for choosing it.
d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2),
and/or other indirect (Scope 3).
e. Standards, methodologies, assumptions, and/or calculation tools used.
2.9 When compiling the information specified in Disclosure 305-5, the reporting organization shall:
2.9.1 exclude reductions resulting from reduced production capacity or outsourcing;
2.9.2 use the inventory or project method to account for reductions;
2.9.3 calculate an initiative’s total reductions of GHG emissions as the sum of its associated
primary effects and any significant secondary effects;
2.9.4 if reporting two or more Scope types, report the reductions for each separately;
2.9.5 report reductions from offsets separately.
Reporting recommendations
2.10 When compiling the information specified in Disclosure 305-5, the reporting organization should, if subject
to different standards and methodologies, describe the approach to selecting them.
Guidance
Guidance for Disclosure 305-5
The reporting organization can prioritize disclosing
reduction initiatives that were implemented in the
reporting period, and that have the potential to
contribute significantly to reductions. Reduction
initiatives and their targets can be described in the
management approach for this topic.
Reduction initiatives can include:
Guidance for clause 2.9.2
The inventory method compares reductions to a base
year. The project method compares reductions to a
baseline. Further details on these methods are available
in references 15 and 16 in the References section.
•
process redesign;
Guidance for clause 2.9.3
•
conversion and retrofitting of equipment;
•
fuel switching;
•
changes in behavior;
•
offsets.
Primary effects are the elements or activities designed
to reduce GHG emissions, such as carbon storage.
Secondary effects are smaller, unintended consequences
of a reduction initiative, including changes to production
or manufacture, which result in changes to GHG
emissions elsewhere. See reference 14 in the
References section.
The organization can report reductions disaggregated
by initiatives or groups of initiatives.
This disclosure can be used in combination with
Disclosures 305-1, 305-2, and 305-3 of this Standard
to monitor the reduction of GHG emissions with
reference to the organization’s targets, or to regulations
and trading systems at international or national level.
14
See references 12, 13, 14, 15, 16, and 19 in the
References section.
GRI 305: Emissions 2016
Disclosure 305-6
Emissions of ozone-depleting substances (ODS)
Reporting requirements
The reporting organization shall report the following information:
a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane)
equivalent.
Disclosure
305-6
b. Substances included in the calculation.
c. Source of the emission factors used.
d. Standards, methodologies, assumptions, and/or calculation tools used.
2.11 When compiling the information specified in Disclosure 305-6, the reporting organization shall:
2.11.1 calculate the production of ODS as the amount of ODS produced, minus the amount
destroyed by approved technologies, and minus the amount entirely used as feedstock
in the manufacture of other chemicals;
Production of ODS
=
ODS produced
–
ODS destroyed by approved technologies
–
ODS entirely used as feedstock in the manufacture
of other chemicals
2.11.2 exclude ODS recycled and reused.
Reporting recommendations
2.12 When compiling the information specified in Disclosure 305-6, the reporting organization should:
2.12.1 if subject to different standards and methodologies, describe the approach to selecting them;
2.12.2where it aids transparency or comparability over time, provide a breakdown of the
ODS data by:
2.12.2.1 business unit or facility;
2.12.2.2country;
2.12.2.3 type of source;
2.12.2.4 type of activity.
GRI 305: Emissions 2016
15
Disclosure 305-6
Continued
Guidance
Guidance for Disclosure 305-6
The reporting organization can report separate
or combined data for the substances included in
the calculation.
Background
Measuring ODS production, imports, and exports
helps to indicate how an organization complies with
legislation. This is particularly relevant if the organization
produces or uses ODS in its processes, products and
services and is subject to phase-out commitments.
Results on ODS phase-out help to indicate the
organization’s position in any markets affected by
regulation on ODS.
16
GRI 305: Emissions 2016
This disclosure covers the substances included in
Annexes A, B, C, and E of the ‘Montreal Protocol’
as well as any other ODS produced, imported, or
exported by an organization.
See references 1, 2, 8 and 9 in the References section.
Disclosure 305-7
Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air
emissions
Reporting requirements
The reporting organization shall report the following information:
a. Significant air emissions, in kilograms or multiples, for each of the following:
Disclosure
i.NOX
305-7
ii.SOX
iii. Persistent organic pollutants (POP)
iv. Volatile organic compounds (VOC)
v. Hazardous air pollutants (HAP)
vi. Particulate matter (PM)
vii. Other standard categories of air emissions identified in relevant regulations
b. Source of the emission factors used.
c. Standards, methodologies, assumptions, and/or calculation tools used.
2.13When compiling the information specified in Disclosure 305-7, the reporting organization shall
select one of the following approaches for calculating significant air emissions:
2.13.1 Direct measurement of emissions (such as online analyzers);
2.13.2 Calculation based on site-specific data;
2.13.3 Calculation based on published emission factors;
2.13.4 Estimation. If estimations are used due to a lack of default figures, the organization shall
indicate the basis on which figures were estimated.
Reporting recommendations
2.14 When compiling the information specified in Disclosure 305-7, the reporting organization should:
2.14.1 if subject to different standards and methodologies, describe the approach to selecting them;
2.14.2where it aids transparency or comparability over time, provide a breakdown of the air emissions
data by:
2.14.2.1 business unit or facility;
2.14.2.2country;
2.14.2.3 type of source;
2.14.2.4 type of activity.
Guidance
See references 3, 4, 5, 6 and 10 in the References section.
GRI 305: Emissions 2016
17
References
The following documents informed the development of this Standard and can be helpful for understanding
and applying it.
Authoritative intergovernmental instruments:
1. Intergovernmental Panel on Climate Change (IPCC), Climate Change 1995: The Science of Climate Change,
Contribution of Working Group I to the Second Assessment Report of the Intergovernmental Panel on Climate
Change, 1995.
2.Intergovernmental Panel on Climate Change (IPCC), Climate Change 2007: The Physical Science Basis,
Contribution of Working Group I to the Fourth Assessment Report of the Intergovernmental Panel
on Climate Change, 2007.
3.United Nations Economic Commission for Europe (UNECE) Convention, ‘Geneva Protocol concerning
the Control of Emissions of Volatile Organic Compounds or their Transboundary Fluxes’, 1991.
4.United Nations Economic Commission for Europe (UNECE) Convention, ‘Gothenburg Protocol to Abate
Acidification, Eutrophication and Ground-level Ozone’, 1999.
5.United Nations Economic Commission for Europe (UNECE) Convention, ‘Helsinki Protocol on the
Reduction of Sulphur Emissions or their Transboundary Fluxes’, 1985.
6.United Nations Economic Commission for Europe (UNECE) Convention, ‘Sofia Protocol concerning
the Control of Emissions of Nitrogen Oxides or their Transboundary Fluxes’, 1988.
7.United Nations Environment Programme (UNEP) and World Meteorological Organization (WMO),
Integrated Assessment of Black Carbon and Tropospheric Ozone, 2011.
8.United Nations Environment Programme (UNEP), ‘Montreal Protocol on Substances that Deplete
the Ozone Layer’, 1987.
9.United Nations Environment Programme (UNEP), Standards and Codes of Practice to Eliminate Dependency
on Halons - Handbook of Good Practices in the Halon Sector, 2001.
10.United Nations Environment Programme (UNEP) Convention, ‘Stockholm Convention on Persistent Organic
Pollutants (POPs)’, Annex A, B, and C, 2009.
11.United Nations (UN) Framework Convention, ‘United Nations Framework Convention
on Climate Change’, 1992.
12.United Nations (UN) Protocol, ‘Kyoto Protocol to the United Nations Framework Convention
on Climate Change’, 1997.
Other relevant references:
13. Carbon Disclosure Project (CDP), Investor CDP Information Request, updated annually.
14.World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD),
‘GHG Protocol Corporate Accounting and Reporting Standard’, Revised Edition, 2004.
15.World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD),
‘GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard’, 2011.
16.World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD),
‘GHG Protocol for Project Accounting’, 2005.
18
GRI 305: Emissions 2016
17.World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD),
‘GHG Protocol Product Life Cycle Accounting and Reporting Standard’, 2011.
18.World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD),
‘GHG Protocol Scope 2 Guidance. An amendment to the GHG Protocol Corporate Standard’, 2015.
19.World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD),
‘Greenhouse Gas Protocol Accounting Notes, No. 1, Accounting and Reporting Standard
Amendment’, 2012.
GRI 305: Emissions 2016
19
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